https://www.taxtmi.com/forum/issue?id=118883 Whether use of manufactured finished goods by the same registered person for construction or for plant and machinery foundations constitutes a taxable supply is disputed: one view treats it as self-supply necessitating a self-invoice and GST payment, while other views conclude no supply arises absent a statutory deeming provision and thus no outward tax or self-invoice is required. ITC reversal under Section 17(5)(d) is debated, given the exclusion for plant and machinery foundations and lack of a clear mechanism to compute reversal when manufactured goods are later used in construction; accounting treatment should capitalize transferred inventory into fixed assets. en-us Sun, 03 Dec 2023 14:38:26 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118883 Whether use of manufactured finished goods by the same registered person for construction or for plant and machinery foundations constitutes a taxable supply is disputed: one view treats it as self-supply necessitating a self-invoice and GST payment, while other views conclude no supply arises absent a statutory deeming provision and thus no outward tax or self-invoice is required. ITC reversal under Section 17(5)(d) is debated, given the exclusion for plant and machinery foundations and lack of a clear mechanism to compute reversal when manufactured goods are later used in construction; accounting treatment should capitalize transferred inventory into fixed assets. Discussion-Forum GST Sun, 03 Dec 2023 14:38:26 +0530 https://www.taxtmi.com/forum/issue?id=118883